Abstract: The present disclosure generally relates to shallow trench isolation (STI) processing with local oxidation of silicon (LOCOS), and an integrated circuit formed thereby. In an example, an integrated circuit includes a semiconductor layer, a LOCOS layer, an STI structure, and a passive circuit component. The semiconductor layer is over a substrate. The LOCOS layer is over the semiconductor layer. The STI structure extends into the semiconductor layer. The passive circuit component is over and touches the LOCOS layer.